Determining Punishment for Tax Crimes Under the Sentencing Guidelines

Determine the Amount of "Tax Loss"

The table below shows which "Offense Level" fits based on the amount of "Tax Loss," which in and of itself is a sometimes difficult concept to understand. To analyze where you fit on the Sentencing Guidelines, determine the amount of Tax Loss and find your corresponding Offense Level on the chart below.

Tax Guidelines

?2T4.1. Tax Table
Tax Loss (Apply the Greatest) Offense Level
(A) $2,000 or less 6
(B) More than $2,000 8
(C) More than $5,000 10
(D) More than $12,500 12
(E) More than $30,000 14
(F) More than $80,000 16
(G) More than $200,000 18
(H) More than $400,000 20
(I) More than $1,000,000 22
(J) More than $2,500,000 24
(K) More than $7,000,000 26
(L) More than $20,000,000 28
(M) More than $50,000,000 30
(N) More than $100,000,000 32
(O) More than $200,000,000 34
(P) More than $400,000,000 36.

Determine Range of Punishment for the Offense Level

Once you have determined your appropriate Offense Level, review the Sentencing Table, which can be found at http://helpingclients.com/blog/?p=954 (or by clicking on the link below) to determine your appropriate range of punishment under the Sentencing Guidelines.